AirQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and actual results for the month of February: Variable Fixed Component Component per per Month Job $276 $8,100 $4,600 $33 $2,300 $ $1,570 $ 2,890 $ 930 Actual Total for February $33,130 $ 7,950 $8,730 Revenue Technician wageni Mobile lab operating expenses office expenses Advertising expenses Insurance Miscellaneous expenses $2,540 $1,640 $ 2,890 $ 495 The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,600 plus $33 per job, and the actual mobile lab operating expenses for February were $8,730. The company expected to work 130 jobsin February, but actually worked 134 jobs. Jobs Revenue AirQual Test Corporation Flexible Budget Performance Report For the Month Ended February 28 Actual Results 134 $ 33,130 Expenses: Technician wages 7,950 Mobile lab operating 8,730 expenses Office expenses 2,540 Advertising expenses 1,640 Insurance 2,890 Miscellaneous expenses 495 Total expense 24,245 Net operating income $ 8,885 Flexible Budget Planning Budget